Trevys in Les Échos: The Complexity of Large Companies — Their Strength and Their Weakness
In late October 2026, Les Échos ran an article examining how mid-sized and large companies were adapting to the e-invoicing reform, two months after it took effect on 1 September 2026. John Lévy, partner at Trevys and chair of the digital committee at the PACA Regional Council of the Order of Chartered Accountants, was invited to share his perspective from the field.
His assessment is clear — and it challenges a widely held assumption.
"The Larger the Company, the More Systems It Has to Connect"
This is the heart of John Lévy's contribution to Les Échos:
*"The larger the company, the more disparate systems it has to integrate. The assumption was that large companies would be best prepared, given the size of their IT departments. But their complexity is also their weakness."
This observation, drawn from working closely with the many companies Trevys has supported through the reform, points to something fundamental: size is not an unconditional advantage when it comes to IT transformation. A large IT department also means a more heterogeneous architecture, heavier legacy systems, and a web of interdependencies between tools that makes connecting to an accredited platform (AP) far more complex than it would be for an SME starting from a cleaner base.
What the Field Confirms: Three Major Pain Points
The challenges observed since 1 September 2026 across the companies Trevys is advising — and documented in the Les Échos article — point consistently to three areas.
1. AP/IT Configuration Is Taking Longer Than Expected
Version 3.2 of the DGFiP's external technical specifications — which defines the three accepted invoice formats (Factur-X, UBL, and CII) — was only published on 30 April 2026, just four months before the reform went live. That left very little time for software vendors and IT teams to complete their development and testing cycles. As a result, even companies that had begun preparing over a year in advance are finding themselves stuck at the configuration stage.
2. PDF Remains a Safety Net
To avoid any risk of payment delays, many companies are running parallel processes: sending invoices both through the electronic channel via their accredited platform and as a PDF by email. This dual approach creates a real risk of duplicate accounting entries and adds unnecessary burden to finance teams.
3. Rejection vs. Dispute: A Distinction That Isn't Landing in Practice
The reform introduces a fundamental distinction between a technical rejection — where the invoice is missing required regulatory data fields — and a commercial dispute — where the recipient contests the content of the invoice. In the latter case, the invoice cannot simply be rejected; a specific process applies, which typically involves issuing a credit note.
This distinction is clear in the technical documentation, but far less so in the day-to-day reality of a finance or administrative team. Training and supporting these teams is a priority that many companies have underestimated.
What Trevys Takes Away: This Reform Is a People Project Too
At Trevys, we have said it from the outset: the e-invoicing reform is not just an IT project. It is a full-scale business transformation with three inseparable dimensions:
- IT architecture: ensuring interoperability between existing tools, accredited platforms, and the Public Invoicing Portal (PPF) — which now serves as the central directory and data hub.
- Data quality: customer and supplier master data, product catalogues, directory addressing — all reference data must be cleaned up and validated before going live.
- Change management: finance, accounting, and operations teams need to understand the new flows, the new invoice statuses, and the new processing rules. Without proper support, the reform creates unnecessary friction.
A Bedding-In Period Is Normal. Standing Still Is Not.
Two months in, a period of adjustment is entirely to be expected — and the tax authority anticipated as much with a deliberately lenient "start-up doctrine." But that tolerance is not an open-ended grace period. Companies that have yet to designate an accredited platform, or whose integration is still incomplete, need to pick up the pace.
The encouraging news: the difficulties are now well-documented, use cases are becoming clearer, and accredited platforms are steadily expanding their functional coverage. The ecosystem is stabilising.
Are you a mid-sized or large company still working through your transition? Trevys provides end-to-end support for e-invoicing compliance and project management — from mapping your invoice flows to training your teams.